How is the working capital calculated? (a) Shareholders’ equity and long-term debts – Fixed assets (b) Shareholders’ equity and long-term debts þ Fixed assets (c) Fixed assets þ Current assets (d)...

How is the working capital calculated? (a) Shareholders’ equity and long-term debts – Fixed assets (b) Shareholders’ equity and long-term debts þ Fixed assets (c) Fixed assets þ Current assets (d) Fixed assets – Current assets